{"data":{"id":"us-va/13vac5-112-170","jurisdiction":"us-va","citation":"13VAC5-112-170","heading":"Pass through entities","body":"The amount of any credit attributable to a partnership, S corporation, or limited liability company shall be allocated to the individual partners, shareholders, or members, respectively.  The credit will be allocated in the manner in which income is allocated for federal income tax purposes.","path":["Title 13. Housing","Agency 5. Department of Housing And Community Development","Chapter 112. Enterprise Zone Grant Program Regulation","Part III. Procedures for Qualifying for Zone Real Property Investment Tax Credit"],"source_url":"https://law.lis.virginia.gov/admincode/title13/agency5/chapter112/section170/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:42Z","sha256":"0905bf6a3f56488644a08aa38cdca4aa27b288b6bd693ccfaa7f2270ef87a9a0","source_id":"us-va-vac","stale":false,"prev":"us-va/13vac5-112-160","next":"us-va/13vac5-112-180"},"notice":"GroundRules: Original legal text. Not legal advice."}